‘recalculations’, in accordance with the UNFCCC reporting guidelines on annual inventories, means a procedure for re-estimating anthropogenic greenhouse gas emissions by sources and removals by sinks of previously submitted inventories as a consequence of changes in methodologies or in the manner in which emission factors and activity data are obtained and used; the inclusion of new source and sink categories or of new gases; or changes in the GWP of greenhouse gases.

1. Member States shall establish, operate and seek to continuously improve national inventory systems in accordance with UNFCCC requirements relating to national systems to estimate anthropogenic emissions by sources and removals by sinks of greenhouse gases listed in Annex I to this Regulation and to ensure the timeliness, transparency, accuracy, consistency, comparability and completeness of their greenhouse gas inventories.

1. Member States shall establish, operate and seek to continuously improve national inventory systems to estimate anthropogenic emissions by sources and removals by sinks of greenhouse gases listed in Annex I to this Regulation and to ensure the timeliness, transparency, accuracy, consistency, comparability and completeness of their greenhouse gas inventories.

47. Advocates the use of site-specific contingency plans that identify hazards, assess potential pollution sources and effects, outline a response strategy and outline drilling plans for potential relief wells; recommends that operators who obtain a licence should, as a condition for obtaining consent to drill, conduct an environmental impact assessment and submit their contingency plans at least two months before the start of operations; for complex wells, or challenging drill conditions, the contingency plan should be assessed, consulted and approved contemporaneously with other regulatory approval processes (e.g. those related to en ...[+++]vironmental impacts or well design); in all cases, operations must not commence until a contingency plan has been approved by the Member State in which they are to be conducted; contingency plans should be published by the national competent authority with due regard for data protection;

48. Advocates the use of site-specific contingency plans that identify hazards, assess potential pollution sources and effects, outline a response strategy and outline drilling plans for potential relief wells; recommends that operators who obtain a licence should, as a condition for obtaining it, conduct an environmental impact assessment and submit their contingency plans at least two months before the start of operations; for complex wells, or challenging drill conditions, the contingency plan should be assessed, consulted and approved contemporaneously with other regulatory approval processes (e.g. those related to environmental im ...[+++]pacts or well design); in all cases, operations must not commence until a contingency plan has been approved by the Member State in which they are to be conducted; contingency plans should be published by the national competent authority with due regard for data protection;

9. Considers that it is necessary to be very cautious about including greenhouse gas sinks among ways of complying with reduction obligations, as further research is needed in order to clarify the possible scale and impact of this measure and the risks associated with it, and that the use of carbon sinks should be strongly restricted until such information is available and a monitoring system has been established; notes further that the use of such carbon sinks must be linked to recognised sustainable forest management schemes;